THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT

Cilt: 3 Sayı: 1 1 Haziran 2011
  • Zoltán Zörög
  • Kornélia Nagymihály Ficzere
  • Eszter Bakos-tóth
International Journal of Business and Management Studies Kapak
International Journal of Business and Management Studies
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THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT

Abstract

There is a constant need for controlling the efficiency and reliability of a function as well as financial statements. Establishing an IT support serves the interests of investors and employees, as well. As an answer to the new challenges several countries created legal guidance concerning the internal checking systems: an example of these is the SarbanesOxley Act in the USA in 2002. We studied the 302nd and the 404th section of the Sarbanes-Oxley Act. The findings show that purchasing an integrated programme especially by developed small enterprises will be unavoidable. The 2010 survey of Protiviti assesses that firms successfully accomplish the prescriptions of the Sarbanes-Oxley Act and make positive statements regarding the effects of the law.

Keywords

Kaynakça

  1. Ahmed, A.: Sarbanes-Oxley Act and Its Effect to Corporate World http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1587376
  2. De Vay, D.: The Effectiveness of Sarbanes-Oxley Act of 2002 in Preventing and Detecting
  3. Fraud in Financial Statements http://books.google.hu/books?id=rmg0CAMs4oAC&pg=PP3&lpg=PP1&dq=related:ISB N0471483060&lr=#v=onepage&q&f=false
  4. Ficzeréné Nagymihály, Kornélia: Ellenőrzési ismeretek, 2009 135.p
  5. Hágen, I. Zs. – Kondorosi, F- né: Üzleti tervezés , Controll 2003 KFT Debrecen 2009 ISB 978-963-88630-0-3 p. 17 – 110.
  6. Merétey-Vida, Zs.: Belső kontrollrendszer különböző felfogások tükrében 2007. 9. http://elib.kkf.hu/okt_publ/szf_22_10.pdf
  7. Pakurár, M.: A növénytermesztés munkaszervezésének fejlesztési lehetőségei informatikai rendszerekkel 2003. AVA Nemzetközi Konferencia, Debrecen. 9 (CD 1-9)
  8. Protiviti: 2010 Sarbanes-Oxley Compliance Survey: Where U.S. Listed Companies Stand:

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Zoltán Zörög Bu kişi benim

Kornélia Nagymihály Ficzere Bu kişi benim

Eszter Bakos-tóth Bu kişi benim

Yayımlanma Tarihi

1 Haziran 2011

Gönderilme Tarihi

1 Haziran 2011

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2011 Cilt: 3 Sayı: 1

IZ

https://izlik.org/JA98TK47UT

Kaynak Göster

RIS / Bibtex
APA
Zörög, Z., Ficzere, K. N., & Bakos-tóth, E. (2011). THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. International Journal of Business and Management Studies, 3(1), 431-441. https://izlik.org/JA98TK47UT
AMA
1.Zörög Z, Ficzere KN, Bakos-tóth E. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS. 2011;3(1):431-441. https://izlik.org/JA98TK47UT
Chicago
Zörög, Zoltán, Kornélia Nagymihály Ficzere, ve Eszter Bakos-tóth. 2011. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3 (1): 431-41. https://izlik.org/JA98TK47UT.
EndNote
Zörög Z, Ficzere KN, Bakos-tóth E (01 Haziran 2011) THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. International Journal of Business and Management Studies 3 1 431–441.
IEEE
[1]Z. Zörög, K. N. Ficzere, ve E. Bakos-tóth, “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”, IJBMS, c. 3, sy 1, ss. 431–441, Haz. 2011, [çevrimiçi]. Erişim adresi: https://izlik.org/JA98TK47UT
ISNAD
Zörög, Zoltán - Ficzere, Kornélia Nagymihály - Bakos-tóth, Eszter. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3/1 (01 Haziran 2011): 431-441. https://izlik.org/JA98TK47UT.
JAMA
1.Zörög Z, Ficzere KN, Bakos-tóth E. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS. 2011;3:431–441.
MLA
Zörög, Zoltán, vd. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies, c. 3, sy 1, Haziran 2011, ss. 431-4, https://izlik.org/JA98TK47UT.
Vancouver
1.Zoltán Zörög, Kornélia Nagymihály Ficzere, Eszter Bakos-tóth. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS [Internet]. 01 Haziran 2011;3(1):431-4. Erişim adresi: https://izlik.org/JA98TK47UT